List of Articles Open Access Article Abstract Page Full-Text 1 - Presentation of Multi-indexed Intellectual Capital Assessment Model محمدرضا نیکبخت زهرا دیانتی دیلمی منصور مومنی حسین احمدی 20.1001.1.23830379.1400.13.49.11.6 Open Access Article Abstract Page Full-Text 2 - Effects oF Accruals Qulity on Conditional Volatility سلاله فیض اللهی کسینی مریم لشکری زاده 20.1001.1.23830379.1400.13.49.12.7 Open Access Article Abstract Page Full-Text 3 - The Relationship between Financial Leverage Replacement Use in Financial Structure and Tax Avoidance محمد حسین ستایش فهیمه ابراهیمی 20.1001.1.23830379.1400.13.49.13.8 Open Access Article Abstract Page Full-Text 4 - The Effect of Enterprise Risk Management on the Relationship between External Financing and Earnings Management محمد حسین پوراحمدی غلامرضا فرساد امان الهی 20.1001.1.23830379.1400.13.49.14.9 Open Access Article Abstract Page Full-Text 5 - Investigating the Relationship between Financial Reporting Quality and Capital Intensity and Moderating Role of Growth Opportunities یحیی حساس یگانه اسماعیل توکل نیا 20.1001.1.23830379.1400.13.49.15.0 Open Access Article Abstract Page Full-Text 6 - The Impact of Cash Flow Asymmetric Sensitivity on Relationship between Financing Constraints and Conditional Conservatism یداله تاری وردی ندا عمادیان 20.1001.1.23830379.1400.13.49.16.1 Open Access Article Abstract Page Full-Text 7 - The Survey of Operating Cash Flows’ Ability to Meature Firm Performance during Periods of Financial Crises with Emphasis on Disclosure Qualification رضا صید خانی عطاالله محمدی ملقرنی پیمان امینی 20.1001.1.23830379.1400.13.49.17.2 Open Access Article Abstract Page Full-Text 8 - Provide a Model for Exposing Corporate Sustainability and Evaluating Factors Related to Its Organizing Legitimacy Theory مظفر پورخانی ذاکله بری آزیتا جهانشاد 20.1001.1.23830379.1400.13.49.18.3 Open Access Article Abstract Page Full-Text 9 - The Relationship between CEO Risk-Taking Incentives and Socially Irresponsible Activities فریدون رهنمای رود پشتی آناهیتا زندی 20.1001.1.23830379.1400.13.49.19.4 Open Access Article Abstract Page Full-Text 10 - Designing a Model for the Implementation of International Financial Reporting Standards No. (17( مهدی اسکافی اصل فرزانه حیدر پور 20.1001.1.23830379.1400.13.49.20.5